The Gazette 1967/71

totalitarian system of life than that of a democracy. We sincerely hope that the Minister will have second thoughts before pressing the proposal. The provision of Section 48 entitling a Court to direct the payment of costs is a re-enactment of various general provisions of law but it seems unreasonable that a corresponsing right in a proper case should not be given to District Justices and Judges where the Court feels that the circumstances are such as to entitle a person who has been charged and acquitted to payment of his costs. The provision proposed by Section 44, whereby the prosecution may apply for leave to re-open a case if it can "mend its hand" by tendering further evidence is a reprehensible one. It places a premium on an incompetent prosecution armed with all the advantages which the State with its vast resources, research opportunities, investi gation potential and the choice of experienced Counsel proposes as opposed to the industry and alertness of the Defence. It may well mean that no purpose will in future be served by Defence Solicitor and Counsel probing and analysing the factual and technical weaknesses and deficiencies of a prosecution including ommissions from the depositions in the Court below and From their right to rely thereon. There are aspects of this Bill, and this is one, which cause us to feel that in many respects it is retrograde in effect and purpose. A Section such as this is designed deli berately to bring about conviction and other Sections are, also, designed with this object in view whether in the Court of Trial or on Appeal to the Supreme Court. ADMINISTRATIVE RESEARCH BUREAU Many members have been circularized by the Administrative Research Bureau of the University of Dublin with a view to having their names in cluded in a Register of Undertakings which the A.R.B. were preparing. The Council considered the question as to whether or not it would be professional for Solicitors to include their names in this register. In the view of the Council it would not be unprofessional for Solicitors to furnish to the A.R.B. the following information : the name of the firm, the name of the partners holding practising certificates, the business address or addresses of the firm, any Degrees which the partners hold. The Council considered that it would be objectionable for members to furnish to the register the number of employees and also

any "Nature of Business" or "Products or Services" which would indicate that the firm specialise in a particular branch of work, or are specially qualified to under take specified work. SOCIETY OF YOUNG SOLICITORS The Society have arranged a lecture by Professor L. A. Sheridan of Queen's University, Belfast, on "Reform of the Law of Real Property" which will be given in the Shelbourne Hotel, Dublin, on Thursday April 17th at 8.00 p.m. Professor Sheridan is a member of a small com mittee set up in 1967 by the Government of Northern Ireland to consider this topic and it is to be hoped that his lecture make spark interest among members of the legal profession here in this subject. The lecture will be open to the public. ESTATE DUTY OFFICE—ARREARS OF WORK The Society has been in correspondence with the Assistant Secretary Revenue Commissioners in charge of the Estate Duty Office on the subject of delays in getting Estate duty assessments lead ing to grants of probate. Examples where cited of three cases which are considered to be typical of the present position in the office. In one case the deceased died on 10th June 1968 and the schedule of assets was brought in on 3rd September. In another the deceased died on 20th June 1968 and the schedule of assets was brought in on 14th October. In the third case the deceased died on 23rd August 1968 and the schedule of assets was brought in on 4th November. Queries were raised—in the two earlier case upwards of two sets of requisitions—all of which were dealt with as speedily as possible but the assessments had not been issued by January 24th. In the case of the death which occurred on 20th June 1968 the main assets consisted of policies of life insurance the proceeds of which had been lying idle for upwards of six months causing great loss and inconvenience to the estate. The Society pointed out in the correspondence with the Estate Duty Office that a serious situation is build ing up as delays seem to be getting longer and longer and it was suggested for the consideration of the Revenue Commissioners that the English practice should be adopted of making a pro visional assessment immediately on receipt of the schedule of assets on the property then returned 110 information under the title